IRAS InvoiceNow and Peppol mandate Singapore
The GST InvoiceNow requirement in short: who is in scope, the phased dates and what a business should do now.
InvoiceNow is Singapore's national e-invoicing network, built on the Peppol framework and overseen by the Infocomm Media Development Authority (IMDA). The Inland Revenue Authority of Singapore (IRAS) is phasing in a GST InvoiceNow requirement: GST-registered businesses must send their invoice data to IRAS through the InvoiceNow network using an InvoiceNow-Ready solution. Newly incorporated companies that register for GST voluntarily were first in scope from 1 November 2025. All new voluntary GST registrants follow from 1 April 2026, and IRAS has announced that all GST-registered businesses will be covered by April 2031. Most existing businesses are therefore not yet mandated today, but the dates are fixed by IRAS and can change, so always check iras.gov.sg.
- 1 November 2025: newly incorporated companies registering for GST voluntarily.
- 1 April 2026: all new voluntary GST registrants.
- 1 April 2028 to 1 April 2031: new compulsory registrants and existing registrants, in steps by annual supplies.
- Businesses that are not GST-registered are not required to use InvoiceNow.
How it works
Check whether you are GST-registered and how you registered. Compulsory or voluntary registration, the date of registration and your annual supplies decide which IRAS phase applies to you.
Read the current IRAS page on the GST InvoiceNow requirement and its FAQs. IRAS announced the extension to all GST-registered businesses at the Committee of Supply 2026. Existing registrants are grouped by their total annual supplies: up to S$200,000 from 1 April 2028, up to S$1 million from 1 April 2029, up to S$4 million from 1 April 2030 and above S$4 million from 1 April 2031. Confirm the exact wording and your own group with IRAS.
If you are in scope, choose an InvoiceNow-Ready solution or an Access Point. These are the parties that connect to the Peppol network and transmit invoice data to IRAS. Your invoicing tool alone does not do this transmission.
Keep issuing correct GST tax invoices meanwhile. The invoice content rules of IRAS apply whether or not you use InvoiceNow.
Legal framework
- IRAS: GST InvoiceNow Requirement (iras.gov.sg).
- IRAS e-Tax Guide: Adopting GST InvoiceNow Requirement.
- IRAS: Committee of Supply 2026 - extension of GST InvoiceNow requirement to all GST-registered businesses by April 2031.
- Goods and Services Tax Act 1993.
Frequently asked questions
Is InvoiceNow mandatory for all businesses in Singapore today?
No. The requirement applies only to GST-registered businesses and is phased in. It started with newly incorporated companies that register for GST voluntarily (1 November 2025) and all new voluntary registrants (1 April 2026). IRAS has announced the extension to all GST-registered businesses by April 2031. Businesses that are not GST-registered can join InvoiceNow voluntarily but are not required to.
What is the difference between InvoiceNow and Peppol?
Peppol is the international network and set of e-invoicing standards. InvoiceNow is the name Singapore uses for its national Peppol-based network. An InvoiceNow message is a Peppol message, so it can also reach Peppol participants in other countries that support the same standards.
Who transmits the invoice data to IRAS?
A Peppol Access Point or InvoiceNow-Ready solution provider does. It sends the invoice to your customer and reports the required invoice data to IRAS. Check the current list of providers on the IMDA and IRAS websites.
Does 4invoices send invoices through InvoiceNow or to IRAS?
No. 4invoices does not connect to IRAS, is not a Peppol Access Point and does not issue InvoiceNow e-invoices. It helps you create invoices with the GST rate per line, in any currency with an exchange rate, and download them as PDF. If you are in scope of the mandate, use an InvoiceNow-Ready solution for the transmission.